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Аудиторское заключение

Аудиторское заключение

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Opinion<br />

In our opinion, the accounting (financial) statements authentically reflect in all material aspects<br />

the financial position of JSC ―INTER RAO UES‖ as of December 31, 2012, the results of its<br />

financial and economic activities and cash flows in the year 2012 in accordance with the rules of<br />

preparing accounting (financial) statements established in the Russian Federation.<br />

Other information<br />

Accounting (financial) statements attached hereto are not intended to represent financial position<br />

and results of activity in accordance with accounting principles or methods generally accepted in<br />

the countries and other territories other than the Russian Federation. Therefore, accounting<br />

(financial) statements attached hereto are not intended for persons that are not familiar with<br />

accounting principles, procedures and methods accepted in the Russian Federation.<br />

D.E. Lobachev<br />

Partner, CEO<br />

Ernst&Young LLC<br />

February 21, 2013<br />

Information about the entity under audit<br />

Name: JSC ―INTER RAO UES‖<br />

Details of registration in the Unified State Register of Legal Entities concerning the legal entity (certificate of state<br />

registration of legal entity under 1022302933630 issued by Interdistrict FTSI of Russia No. 7 for Krasnodar Region<br />

(Territorial area 2320 for Central District) dated November 1, 2002).<br />

Location: 27, Bolshaya Pirogovskaya Str., Building 3, Moscow, 119435 Russian Federation<br />

Information about auditor<br />

Name: Ernst&Young LLC<br />

Primary State Registration Number 1027739707203.<br />

Location: 77, Sadovnicheskaya Emb., Building 1, Moscow 115035 Russia.<br />

Ernst&Young LLC is a member of Non-commercial Partnership Audit Chamber of Russia<br />

(NP ACR). Ernst&Young LLC is registered in the register of auditors and audit organizations NP ACR under No.<br />

3028, and is included into the control copy of the register of auditors and audit organizations under Primary State<br />

Registration Number 10201017420.<br />

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